Landfill Disposals Tax (Wales) Act 2017 (anaw3)

PART 2 E+W THE TAX AND TAXABLE DISPOSALS

CHAPTER 3 E+W EXEMPT DISPOSALS

12 Power to modify exemptions E+W

(1) Regulations may—

(a) create an additional exemption from tax,

(b) modify an existing exemption, or

(c) remove an exemption.

(2) The regulations may provide for an exemption to apply subject to conditions (for example, a condition requiring WRA to be notified before a disposal is made).

(3) The regulations may amend any enactment relating to the tax.

Commencement Information

I1 S. 12 in force at 1.4.2018 by S.I. 2018/35, art. 3